| 當期課號 |
7089 |
Course Number |
7089 |
| 授課教師 |
許永聲 |
Instructor |
Hsu,Yun Sheng |
| 中文課名 |
高等管理會計 |
Course Name |
Advanced Managerial Accounting |
| 開課單位 |
會計系碩士班一A |
Department |
|
| 修習別 |
必修 |
Required/Elective |
Required |
| 學分數 |
3 |
Credits |
3 |
| 課程目標 |
藉由課程之講授、個案之討論及報告之習作，期使學生瞭解管理會計人員於企業組織中所扮演之角色，並進而對於近代管理會計系統之革新及其在實務上之運用有更深入之認識。 |
Objectives |
Traditional management accounting has lost its relevance in the current competitive business environment. This course will provide the students with some insights on how to restore the relevance of management accounting in the overall success of organization. Particularly we will emphasize the linkage of management accounting with the firm"s strategy so that management accounting can be uses to improve the firm"s competitive advantages. For those students without basic managerial accounting knowledge, the textbook of Blocher, Chen and Lin is recommended be used with the required texbooks. |
| 教材 |
Accounting for Decision Making and Control (Zimmerman 5th edition) |
Teaching Materials |
Accounting for Decision Making and Control (Zimmerman 5th edition) |
| 成績評量方式 |
Presentation and class participation 50%
Term paper 50% |
Grading |
Presentation and class participation 50%
Term paper 50% |
| 教師網頁 |
|
| 教學內容 |
藉由課程之講授、個案之討論及報告之習作，期使學生瞭解管理會計人員於企業組織中所扮演之角色，並進而對於近代管理會計系統之革新及其在實務上之運用有更深入之認識。 |
Syllabus |
Traditional management accounting has lost its relevance in the current competitive business environment. This course will provide the students with some insights on how to restore the relevance of management accounting in the overall success of organization. Particularly we will emphasize the linkage of management accounting with the firm"s strategy so that management accounting can be uses to improve the firm"s competitive advantages. For those students without basic managerial accounting knowledge, the textbook of Blocher, Chen and Lin is recommended be used with the required texbooks. |